When dom.ipc.processCount is set high enough that processes are created and closed as you open and close tabs, the parent process is not destroying handles related to those content processes leading to eventual handle exhaustion. This also manifests as excessive working set consumption (up to several gigabytes)
To Reproduce
Result: Handles will go up and down with use, but they will always be stuck higher after IPC processes are created and destroyed several times, this indicates the presence of a handle leak as every handle relevant to the creation content process should be tracked and destroyed upon the sub processes termination.
Expected behavior
Appropriate destruction or handles.
Screenshots

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This appears to be an ancient bug in Firefox that has never been fixed, i just replicated it in Firefox 81